2006 Comprehensive Annual Financial Report

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  2006 Comprehensive Annual Financial Report

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The 2006 Comprehensive Annual Financial Report is divided into three sections. Section A is the Financial Section which contains the Independent Auditors Report, Management Discussion and Analysis and the Required Supplemental Information. Section B contains Supplementary Financial Statements and Combining Financial Statements of Nonmajor Funds. Section C is information about the Kansas City, MO., statistical economic condition.

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Table of Contents

Introductory Section:
Letter of Transmittal

A. Financial Section:
Independent Auditors’ Report
Management’s Discussion and Analysis
Basic Financial Statements:
   Government-Wide Financial Statements
      Statement of Net Assets
      Statement of Activities
   Fund Financial Statements
      Governmental Funds:
         Balance Sheet
         Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets
         Statement of Revenues, Expenditures, and Changes in Fund Balances
         Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
            of Governmental Activities to the Statement of Activities
      Proprietary Funds:
         Statement of Net Assets
         Statement of Revenues, Expenses, and Changes in Fund Net Assets
         Statement of Cash Flows
      Fiduciary Funds:
         Statement of Net Assets
         Statement of Changes in Net Assets
      Discretely Presented Component Units:
         Combining Statement of Net Assets
         Combining Statement of Changes in Net Assets
      Notes to Financial Statements
Required Supplementary Information(Unaudited)
   Budgetary Comparison Schedules
   Schedules of Funding Progress
   Schedules of Condition Assessments and Maintenance Costs

B.Supplementary Information—Combining and Individual Fund Statements and Schedules
Combining Balance Sheets:
Nonmajor Governmental Funds
Nonmajor Special Revenue Funds
Nonmajor Debt Service Funds
Nonmajor Capital Projects Funds

Combining Statements of Revenues, Expenditures, and Changes in Fund Balances:
Nonmajor Governmental Funds
Nonmajor Special Revenue Funds
Nonmajor Debt Service Funds
Nonmajor Capital Projects Funds
Budgetary Comparison SchedulesNonmajor Governmental Funds
Combining Statement of Net AssetsInternal Service Funds
Combining Statement of Revenues, Expenses, and Changes in Fund Net AssetsInternal Service Funds
Combining Statement of Cash FlowsInternal Service Funds
Combining Statement of Net AssetsPension Trusts, Private Purpose Trusts, and Agency Funds
Combining Statement of Changes in Pension Trust Net Assets
Combining Statement of Net AssetsPrivate Purpose Trust Funds
Combining Statement of Changes in Net AssetsPrivate Purpose Trusts
Combining Statement of Fiduciary Assets and LiabilitiesAgency Funds
Combining Statement of Net AssetsOther Component Units
Combining Statement of ActivitiesOther Component Units

C. Statistical Section (unaudited):
Government-wide Expenditures by Function
Government-wide Revenues
General Governmental Revenues and Expenditures
Property Tax Rates
Assessed and Estimated Actual Value of Taxable Property
Property Tax Levies and Collections
Special Assessment Collections
Computation of Legal Debt Margin
Direct and Overlapping Debt -- General Obligation and Other Net Direct Debt
Ratio of General Obligation Bonded Debt to Assessed Valuation and Bonded Debt Per Capita
Ratio of Annual Debt Service for General Obligation Debt to Total Expenditures
Revenue Bond Coverage Ratios
Principal Taxpayers
Property Value, Construction, and Bank Deposits
Selected Demographic Statistics
Miscellaneous Statistics



  

 

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